2024 (12) TMI 1436

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.... Maity For the CGST Authorities Mr. Aryak Dutt Mr. Samrat Ghosh For the Respondent ORDER 1. Challenging the order in original dated 27th March 2024, passed under Section 73(2) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017, the present writ petition has been filed. This matter had been mentioned on the ground of urgency since a recovery notice had been issued on 22nd ....

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....drawing attention to the provisions of Section 174(2) (e) of the said Act that the same does not have the effect of interfering with any investigation, enquiry and verification as well as adjudication or recovery of arrears and the respondents have a right to enforce such orders by treating the Finance Act, 1994, not to have been omitted. He seeks leave to file Affidavit-in opposition to the prese....

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....atter of challenge in the writ petition for a period upto 8th October, 2024. 9. If the petitioner deposits the aforesaid amount of Rs. 50,000/- with the learned Registrar General of this Court, the same shall be invested in an interest bearing fixed deposit account in any nationalized Bank of his/her choice and the same shall be kept renewed until further orders of this Court. 10. In the eve....